Newly formed S&J Iron Corporation has 86,000 shares of $4 par common stock authorized. On March 1, 2018, S&J Iron issued 9,000 shares of the stock for $11 per share. On May 2, the company issued an additional 15,500 shares for $19 per share. S&J Iron was not affected by other events during 2018. Required: a. Record the transactions in a horizontal statements model like the following one. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an element was not affected by the event b. Determine the amount S&J Iron would report for common stock on the December 31, 2018, balance sheet. c. Determine the amount S&J Iron would report for paid-in capital in excess of par. d. What is the total amount of capital contributed by the owners? e. What amount of total assets would S&J Iron report on the December 31, 2018, balance sheet